California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 3.5 – Collection of Tax by Vendor
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 3.5 - Collection of Tax by Vendor
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- Contract: A legal written agreement that becomes binding when signed.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- motor vehicle: includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks. See California Revenue and Taxation Code 8603
- property: includes property real and personal. See California Civil Code 14